The type of taxes they impose vary widely, but may be grouped into four main categories: special assessment districts, tax increment financing districts, community facilities districts, and special purpose general obligation districts.

A special assessment is a charge "assessed against the property of a particular locality because that property derives some special benefit" from a government service provided in that locale beyond the general benefit accruing to all citizens.

Under the state's special assessment laws, the payments had to be spread in the third year after the temporary note funding the projects was issued, and the assessments could not be spread for a period of longer than 20 years.

The Commission has never determined if SA forms should be provided to operators during discovery, although in a case dating to 1991, MSHA was required to release to the operator portions of an internal MSHA special assessment form in Asarco Inc.

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